Will polishing the inside of the CAI pipes make the air flow smoother??? or not really?

 

You're not going to make it any smoother than it already is.

 

In theory yes, a polished design will flow more than an unpolished pipe. But, it sounds like it's already a pipe, I'm assuming metal and I don't often see rough metal used on the inside or out of pipes.

If your pipe if for some reason jagged or you have something like the tornado fuel saver, then yes, polishing these out would increase flow.

 

In theory - yes, but only by a very tiny amount.
A bigger factor is fewer & smoother bends.
The biggest factors are filter efficiency & pipe size.